Individual Income Tax

Personal Income Tax
1991 Income Tax Returns By School District

Table Y-2 contains information from 1991 Ohio personal income
tax returns categorized by school district as indicated by
taxpayers on their returns. State law requires that Ohio
income tax returns include a line on which taxpayers indicate
their school district of residence.

A total of 4,842,539 Ohio personal income tax returns were
filed for tax year 1991 (April 15, 1992 filing deadline). Of
these, it is estimated 4,676,684 were filed by Ohio
residents. Of these, 4,386,757 (93.8 percent) indicated a
school district of residence.

Since the number of taxpayers in each school district may be
under reported, total incomes in each district may be
understated. However, the average income in each district
generally will not be affected.

The statewide average income (federal adjusted gross income)
reported on all 1991 tax returns was $30,765 per return, an
increase of 0.2 percent from the 1990 returns. The Indian
Hill Exempted Village School District in Hamilton County
reported the highest average income of all 613 school
districts, with $120,106 per return. The lowest average
income was reported in New Boston Local School District in
Scioto County, with $17,443 per return.

In addition to showing the number of returns filed by
residents of each school district, the average income, and
the income ranking, Table Y-2 indicates three other items of
information for each district. These include the number of
personal exemptions claimed on returns (for taxpayer, spouse,
and dependents), the total income and the total income tax
liability.